The economics of taxation : principles, policy and practice
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Bibliographic Information
The economics of taxation : principles, policy and practice
Pearson Education Ltd., 2000
7th ed., updated, 2000/2001
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Includes references and index
Description and Table of Contents
Description
This text combines a balanced explanation and analysis of the economic principles of taxation with a broad-based description and evaluation of the policy and practical aspects of the tax system operating in the UK, and also highlights some international comparisons. The clarity of style and authoritative coverage continue to distinguish this text as does its presentation of topics. The 1999/2000 edition has been fully up-dated to include changes to taxation announced in the Budget of March 1999. These changes relate mainly to the tax year 1999/2000, although some relate to subsequent years, as is pointed out in the appropriate places in the text.
Table of Contents
General introduction. PART ONE: PRINCIPLES OF TAXATION. 1. Introduction to taxation. 2. Taxation and efficiency. 3. Taxation and incentives. 4. Taxation and equity. 5. Taxation and stabilisation. PART TWO: TAXATION POLICY AND PRACTICE. 6. Introduction to taxation, policy and practice. 7. Personal income tax. 8. Further aspects of income tax. 9. The taxation of wealth. 10. Indirect and other taxes. 11. Corporation tax. 12. Further aspects of corporation tax. 13. International aspects of corporate income taxes. Glossary of tax terms Answers to self-assessment questions. Index.
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